H.R. 2591

To amend certain provisions of the FAA Modernization and Reform Act of 2012.

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One Hundred Thirteenth Congress of the United States of America

At the Second Session

Begun and held at the City of Washington on Friday, the third day of January, two thousand and fourteen

H. R. 2591

AN ACT

To amend certain provisions of the FAA Modernization and Reform Act of 2012.

1.

Rollover of amounts received in airline carrier bankruptcy

(a)

Extension of time To file claim for refund

Section 1106(a)(3) of the FAA Modernization and Reform Act of 2012 (26 U.S.C. 408 note) is amended by striking 2013 and inserting 2015.

(b)

Definitions and special rules

Section 1106(c) of such Act is amended—

(1)

in paragraph (1)(A)(i) by inserting or filed on November 29, 2011, after 2007,; and

(2)

in paragraph (2)(B)—

(A)

by striking terminated or and inserting terminated,; and

(B)

by inserting , or was frozen effective November 1, 2012 after Pension Protection Act of 2006.

Speaker of the House of Representatives.

Vice President of the United States and President of the Senate.